FLASH EVENT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FLASH EVENT
Largest movements
- Receivables within one year +€1,371
up €1,371 (+8.0%), from €17,230 to €18,602
of which Other amounts receivable: +€991
- Tangible fixed assets -€812
down €812 (-38.1%), from €2,132 to €1,320
- Cash -€395
down €395 (-22.4%), from €1,763 to €1,368
mainly Receivables within one year (-€1,371) and Net result for the year (-€732)
- Profit (loss) carried forward -€732
down €732 (-0.6%), from -€125,880 to -€126,612
- Tax, wage and social debts +€498
up €498 (+57.8%), from €863 to €1,361
- Other debts +€434
up €434 (+0.3%), from €139,173 to €139,608
- Gross operating margin +€6,836
up €6,836, from -€4,588 to €2,247
- Other operating charges -€1,042
down €1,042 (-37.8%), from €2,759 to €1,717
- Depreciation +€508
up €508 (+167.0%), from €304 to €812
- Taxes -€175
down €175 (-27.9%), from €625 to €450
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,192 | €36,357 | +€165 | +0.5% |
| Fixed assets | 21/28 | €2,132 | €1,320 | -€812 | -38.1% |
| Tangible fixed assets | 22/27 | €2,132 | €1,320 | -€812 | -38.1% |
| Plant, machinery and equipment | 23 | €2,132 | €1,320 | -€812 | -38.1% |
| Current assets | 29/58 | €34,060 | €35,037 | +€977 | +2.9% |
| Stocks and contracts in progress | 3 | €15,066 | €15,066 | = | 0.0% |
| Stocks | 30/36 | €15,066 | €15,066 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,230 | €18,602 | +€1,371 | +8.0% |
| Trade receivables | 40 | €16,305 | €16,686 | +€381 | +2.3% |
| Other amounts receivable | 41 | €926 | €1,916 | +€991 | +107.0% |
| Cash at bank and in hand | 54/58 | €1,763 | €1,368 | -€395 | -22.4% |
| Total equity and liabilities | 10/49 | €36,192 | €36,357 | +€165 | +0.5% |
| Equity | 10/15 | -€103,880 | -€104,612 | -€732 | -0.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,880 | -€126,612 | -€732 | -0.6% |
| Amounts payable | 17/49 | €140,072 | €140,969 | +€896 | +0.6% |
| Amounts payable within one year | 42/48 | €140,072 | €140,969 | +€896 | +0.6% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €863 | €1,361 | +€498 | +57.8% |
| Taxes | 450/3 | €863 | €1,361 | +€498 | +57.8% |
| Other amounts payable | 47/48 | €139,173 | €139,608 | +€434 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €812 | +€508 | +167.0% |
| Other operating charges | 640/8 | €2,759 | €1,717 | -€1,042 | -37.8% |
| Gross operating margin | 9900 | -€4,588 | €2,247 | +€6,836 | |
| Operating profit (loss) | 9901 | -€7,652 | -€282 | +€7,370 | +96.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€7,652 | -€282 | +€7,370 | +96.3% |
| Income taxes | 67/77 | €625 | €450 | -€175 | -27.9% |
| Profit (loss) for the period | 9904 | -€8,276 | -€732 | +€7,544 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,276 | -€732 | +€7,544 | +91.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.